FS Development Investment Holdings (SHE:300071)

SHE:300071 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	47.75	76.15	35.27	42.53	24.44	16.98
Trading Asset Securities	6.26	5.57	5.16	3.42	0.35	0.49
Cash & Short-Term Investments	54.02	81.72	40.43	45.96	24.79	17.47
Cash Growth	9.77%	102.11%	-12.02%	85.37%	41.88%	-43.82%
Accounts Receivable	479.74	564.87	831.46	911.23	858.98	699.03
Other Receivables	34.48	22.24	50.58	54.7	47.33	104.91
Receivables	514.21	587.11	882.04	965.94	906.31	803.95
Inventory	-	0.4	0.15	0.37	0.03	-
Other Current Assets	21.59	27.44	58.38	44.73	31.23	47.66
Total Current Assets	589.82	696.66	981	1,057	962.37	869.08
Property, Plant & Equipment	14.11	8.79	18.79	28.46	15.89	21.02
Long-Term Investments	56.61	55.92	55.31	86.4	81.93	82.6
Goodwill	25.64	25.64	49.71	53.35	53.35	53.35
Other Intangible Assets	12.43	12.61	13.06	13.54	13.75	14.17
Long-Term Deferred Tax Assets	76.87	74.36	53.48	28.59	30.11	17.91
Long-Term Deferred Charges	0.02	0.02	0.15	0.41	5.52	1.43
Other Long-Term Assets	5.41	5.41	5.63	5.65	11.64	5.6
Total Assets	780.92	879.43	1,177	1,273	1,175	1,065

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	403.03	483.69	661.11	691.66	687.14	551.49
Accrued Expenses	23.62	31.18	23.85	29.66	13.25	23.29
Short-Term Debt	117.5	45.84	82.94	12.2	-	3.13
Current Portion of Long-Term Debt	-	0.99	5.07	-	-	-
Current Portion of Leases	4.28	3.88	9.35	9.98	7.05	10.22
Current Income Taxes Payable	1.24	4.92	1.85	0.78	3.57	4.64
Current Unearned Revenue	2.58	0.24	2.23	0.72	1.39	6.85
Other Current Liabilities	31.48	59.88	55.76	54.08	43.46	52.91
Total Current Liabilities	583.73	630.62	842.15	799.07	755.87	652.53
Long-Term Debt	-	-	0.99	5.14	-	4.58
Long-Term Leases	6.39	0.12	2.31	11.8	3.54	7.46
Long-Term Deferred Tax Liabilities	3.02	3.05	3.02	3.43	3.18	3.02
Other Long-Term Liabilities	15.48	146.15	180.04	208.34	220.73	354.5
Total Liabilities	608.62	779.94	1,029	1,028	983.32	1,022

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	963.88	963.88	963.88	948.12	922.35	926.55
Additional Paid-In Capital	415.83	364.99	293.53	296.15	239.31	190.85
Retained Earnings	-1,188	-1,191	-1,069	-938.84	-917.38	-946.5
Treasury Stock	-22.77	-42.37	-42.37	-47.36	-56.89	-165.83
Comprehensive Income & Other	-4.55	-4.52	-1.71	-4.6	-2.26	28.86
Total Common Equity	164.32	91.01	143.97	253.47	185.13	33.93
Minority Interest	7.97	8.48	4.62	-7.87	6.11	9.13
Shareholders' Equity	172.3	99.49	148.59	245.6	191.23	43.05
Total Liabilities & Equity	780.92	879.43	1,177	1,273	1,175	1,065

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	128.17	50.84	100.67	39.12	10.6	25.39
Net Cash (Debt)	-74.16	30.88	-60.24	6.84	14.2	-7.92
Net Cash Growth	-	-	-	-51.84%	-	-
Net Cash Per Share	-0.08	0.03	-0.06	0.01	0.01	-0.01
Filing Date Shares Outstanding	963.88	963.88	963.88	1,557	1,278	922.35
Total Common Shares Outstanding	963.88	963.88	963.88	1,557	1,278	922.35
Working Capital	6.09	66.05	138.84	257.91	206.5	216.54
Book Value Per Share	0.17	0.09	0.15	0.16	0.14	0.04
Tangible Book Value	126.25	52.76	81.2	186.58	118.03	-33.59
Tangible Book Value Per Share	0.13	0.05	0.08	0.12	0.09	-0.04
Buildings	0.46	0.46	0.46	0.46	0.46	0.46
Machinery	12.28	12.74	16.31	14.36	13.1	12.28

Data Source: S&P Global Market Intelligence Last updated: Aug 25, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 13, 2026

Data Sources Report a data error